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Issues:
1. Whether specific import license was required for clearance of goods imported in September 1996 described as synthetic flavouring essence. 2. Whether the goods imported qualify for clearance under open general license. 3. Imposition of penalty on the importer. Analysis: 1. The main issue in this appeal was whether a specific import license was necessary for the clearance of goods described as synthetic flavouring essence imported in September 1996. The Commissioner held that an import license was indeed required for clearance, and in the absence of it, the goods were liable to confiscation with an option to redeem upon payment of a fine. Additionally, a penalty was imposed on the importer. 2. The appellant, who was absent and unrepresented, requested an adjournment citing the retirement of the concerned official and the need to locate papers. Despite two previous adjournments granted for the same reason, the Tribunal declined further adjournment. The Commissioner's findings revealed that the goods were not covered under the claimed entry and required a license for importation, which was not obtained by the importer. 3. The appellant contended that the goods fell under a specific heading that did not require a license for importation. However, the Commissioner classified the goods under a different sub-heading that necessitated a license. The appellant's argument regarding the classification of the goods as synthetic essential oils was not accepted due to lack of disclosure of ingredients and supporting evidence. The Tribunal found no grounds for interference and dismissed the appeal, upholding the Commissioner's decision regarding the requirement of a specific import license for clearance of the imported goods.
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